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Synopsis The sales and distribution spends, especially Below The Line spends, typically consist of huge volume of transactions having relatively less value individually, but a substantial collective impact. iStock Rapid development on the technology front have benefited organisations but it has also provided increased avenues for fraudsters to defraud organisations. In the past decade, organisations have rapidly grown in urban, semi-urban, rural areas in India, as well as in overseas markets. To cater to these growing markets, organisations have set up an extensive network of channel partners, who help these organisations maximise their sales and minimise their credit risks. To augment the sales of their products in various new or existing markets and create brand awareness, organisations generally operate various sales led initiatives through their network of channel partners. Consequently, sales and distribution spends of organisations have been on the rise, ....